The measurement of effective internal shariah audit function in Islamic financial institutions

• Main Authors: Ab Ghani, Nur Laili, Mohd Ariffin, Noraini, Abdul Rahman, Abdul Rahim
• Format: Article
• Language: English; English
• Published: Kulliyyah of Economics, International Islamic University Malaysia 2019
• Subjects: HG3368 Islamic Banking and Finance
• Online Access: http://irep.iium.edu.my/73044/1/73044_The%20measurement%20of%20effective%20internal%20shariah.pdf; http://irep.iium.edu.my/73044/6/73044_THE%20MEASUREMENT%20OF%20EFFECTIVE%20INTERNAL%20SHARI%20AH%20_wos.pdf; http://irep.iium.edu.my/73044/; https://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/600/319

Assurance of Sharīʿah compliance through the Sharīʿah audit function is crucial for enhancing the integrity of Islamic Financial Institutions (IFIs). Effective Sharīʿah audit function during periodical assessment will ensure effective internal control system for Sharīʿah compliance in IFIs. This pap...